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A Company may, by Special Resolution alter its MOA so as to change the place of its Registered Office from one State to another, or with respect to the objects of the Company so far as may be required to enable it-
(a) to carry on its business more economically or more efficiently; or
(b) to attain its main purpose by new or improved means; or
(c) to enlarge or change the local area of its operations; or
(d) to carry on some business which under existing circumstances may conveniently or advantageously be combined with the business of the Company; or
(e) to restrict or abandon any of the objects specified in MOA; or
(f) to sell or dispose of the whole or any part of the undertaking, or of any of the undertakings, of the Company

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(a) to carry on its business more economically or more efficiently; or
(b) to attain its main purpose by new or improved means; or
(c) to enlarge or change the local area of its operations; or
(d) to carry on some business which under existing circumstances may conveniently or advantageously be combined with the business of the Company; or
(e) to restrict or abandon any of the objects specified in MOA; or
(f) to sell or dispose of the whole or any part of the undertaking, or of any of the undertakings, of the Company

> Procedure to alter Memorandum of Association through Special
> Resolution & Confirmation by Central Government (Section 13)
A Company may, by Special Resolution alter its MOA so as to change the place of its Registered Office from one State to another, or with respect to the objects of the Company so far as may be required to enable it-
(a) to carry on its business more economically or more efficiently; or
(b) to attain its main purpose by new or improved means; or
(c) to enlarge or change the local area of its operations; or
(d) to carry on some business which under existing circumstances may conveniently or advantageously be combined with the business of the Company; or
(e) to restrict or abandon any of the objects specified in MOA; or
(f) to sell or dispose of the whole or any part of the undertaking, or of any of the undertakings, of the Company; or
(g) to amalgamate with any other Company or body of persons.
The alteration of the provisions of MOA relating to the change of the place of its Registered Office from one State to another shall not take effect unless it is confirmed by the Central Government on petition.
The application shall be filed with Central Government in Form No. INC 23 along with fee and other necessary documents.
Before confirming the alteration, the Central Government must be satisfied-
that sufficient notice has been given to every debenture holder & to every other person or class of persons whose interests will (in the opinion of the Central Government) be affected by the alteration; &
that, with respect to every creditor who, in the opinion of the Central Government, is entitled to object to the alteration, & who signifies his objection in the manner directed by the Central Government, either his consent to the alteration has been obtained or his debt or claim has been discharged or has been determined, or has been secured
Central Government may make an order confirming the alteration on such terms & conditions, if any, as it thinks fit, and may make such order as to costs as it thinks proper.
The certified copy of the order of the Central Government approving the Alteration of Memorandum for transfer of registered office from one state to other shall be filed in Form No. INC 28 along with fee as with the Registrar of the State within 30 days from the date of receipt of certified copy of the other.